The cost of direct labour used in production is recorded as a
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The cost of direct labour used in production is recorded as a debit.
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Introductions: The cost of direct labour includes both regular working hours and overtime. Payroll taxes and social security costs are also included. The initial programes of Social Security, Medicare, unemployment insurance, and worker's compensation.
Explanation: Direct labour includes the cost of employee salaries, payroll taxes, retirement contributions, health insurance, workers' compensation, life insurance, and other employee benefits.
The cost of direct labour used in production is subtracted..
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